In this paper we give the boundary string field theory description of brane
-antibrane systems. From the world-sheet action of brane-antibrane systems
we obtain the tachyon potential and discuss the tachyon condensation exactl
y. We also find the world-volume action including the gauge fields. Moreove
r we determine RR-couplings exactly for non-BPS branes and brane-antibranes
. These couplings are written by superconnections and correspond to K-1(M)
and K-0(M) for the non-BPS branes and brane-antibranes, respectively. We al
so show that Myers terms appear if we include the transverse scalars in the
boundary sigma model action.